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我国目前适当减税主要可以从以下几个方面考虑: 1.增值税和企业所得税的税率偏高。我国现行增值税的基本税率为17％,若换算成“消费型”增值税,则税率高达23％;而大部分国家则低于20％。我国企业所得税的法定税率为33％,同美国等发达国家的税率水平相近,但由于我国企业盈利水平很低,相对而言这一税率也偏高。如果考虑到我国税前扣除项目少和企业经济效益低等因素,更显得我国企业税收负担重。
At present, China can mainly consider the following tax deductions: 1. Higher VAT and corporate income tax rates. The basic tax rate of China’s current VAT is 17%. If converted into “consumer” VAT, the tax rate is as high as 23%, while in most countries it is less than 20%. The statutory tax rate of China’s corporate income tax is 33%, which is similar to that of developed countries such as the United States. However, due to the low profitability of Chinese enterprises, the tax rate is comparatively high. If we take into account China’s less pre-tax deductions and low economic efficiency of enterprises and other factors, it seems more heavy corporate tax burden in China.